County Assessor's Manual - Wa

County

Assessor's

Manual

March 2023

County Assessor¡¯s Reference Manual for Washington State

FOREWORD

The county assessor is responsible for determining the true and fair value of locally assessed properties, real and

personal. The wellbeing of local government and of the taxpayers it serves depends on the thoroughness and

fairness of the assessor.

Responsibilities of the assessor are many, varied, and changing. Newly elected or appointed officials and staff

may require assistance in learning and mastering the myriad concepts, terms, laws, rules, policies, and

procedures that apply. Even experienced assessors need occasional reference material.

The Washington State Association of County Assessors (WSACA) was appointed and assigned the duty of

developing a manual for the office of County Assessor.

This manual, which was originally approved by WSACA, is maintained and periodically updated by the Property

Tax Division of the Department of Revenue (DOR). It serves as a reference guide for assessors and is intended for

practical use.

For General Information pertinent to laws or rules relating to the duties of the assessor, refer to the Revised

Code of Washington (RCW), the Washington Administrative Code (WAC), and Property Tax Advisories (PTA).

If Specific Information is Necessary relative to state laws or judicial rulings, contact your Prosecuting Attorney.

Some areas have court cases listed, which were linked in older versions of the Manual, there are no links in this

version.

For Assistance or Advice contact:

Department of Revenue

Property Tax Division

P. O. Box 47471

Olympia, Washington 98504-7471

Telephone (360) 534-1400

March 2023

County Assessor¡¯s Reference Manual for Washington State

Table of Contents

CHAPTER 1 ¨C General Information ......................................................................................................................................... 1

1.1

State Government .................................................................................................................................................. 1

1.2

County Government................................................................................................................................................ 2

1.3

County Assessor ..................................................................................................................................................... 3

1.4

Other Elected Officials .......................................................................................................................................... 12

1.5

Washington Association of County Assessors ....................................................................................................... 16

1.6

Washington Association of County Officials............................................................................................................. 26

1.7

International Association of Assessing Officers .................................................................................................... 34

CHAPTER 2 ¨C Department of Revenue ................................................................................................................................. 36

2.1

Summary of Duties and Powers ............................................................................................................................ 36

2.2

General Provisions ................................................................................................................................................ 38

CHAPTER 3 ¨C Taxable Property ............................................................................................................................................ 39

3.1

General Information.............................................................................................................................................. 39

3.2

Real Property ........................................................................................................................................................ 44

3.3

Mobile Homes....................................................................................................................................................... 47

3.4

Current Use .......................................................................................................................................................... 47

3.5

Timber and Forest Land ¨C Reforestation Lands ..................................................................................................... 52

3.6

Personal Property ................................................................................................................................................. 53

3.7

State Assessed Property ....................................................................................................................................... 56

3.8

Other Property ...................................................................................................................................................... 59

3.10 Public Lands .......................................................................................................................................................... 60

3.11 Leases ................................................................................................................................................................... 61

CHAPTER 4 ¨C Property Tax Collection .................................................................................................................................. 64

4.1

Taxable Situs ......................................................................................................................................................... 64

4.2

Listing of Property ................................................................................................................................................. 64

4.3

Collection of Taxes ................................................................................................................................................ 66

4.4

Lien of Taxes ......................................................................................................................................................... 69

4.5

Omitted Property and Omitted Value .................................................................................................................. 69

4.6

Destroyed Property .............................................................................................................................................. 70

4.7

Refunds ................................................................................................................................................................ 70

4.8

Reassessment of Property .................................................................................................................................... 71

4.9

Recovery of Taxes Paid or Property Sold for Taxes ............................................................................................... 71

CHAPTER 5 ¨C Exemptions and Deferrals .............................................................................................................................. 72

5.1

Senior Citizens and Disabled Persons .................................................................................................................... 72

5.2

Nonprofit Organizations ........................................................................................................................................ 74

5.3

Deferral of Special Assessments and/or Property Taxes ...................................................................................... 78

5.4

Other Exemptions ................................................................................................................................................. 80

CHAPTER 6 ¨C Taxing Districts ............................................................................................................................................... 85

6.1

Taxing Districts ..................................................................................................................................................... 85

6.2

Plats ...................................................................................................................................................................... 85

6.3

Surveys ................................................................................................................................................................. 86

CHAPTER 7 ¨C Levies .............................................................................................................................................................. 88

7.1

Levy of Taxes......................................................................................................................................................... 88

7.2

Limitations ............................................................................................................................................................ 92

7.3

Withdrawal or Reannexations of Areas ................................................................................................................ 95

7.4

Public Hearings ¨C Increasing Revenues................................................................................................................. 95

CHAPTER 8 ¨C Property Tax Annual Ratio Study.................................................................................................................... 96

March 2023

County Assessor¡¯s Reference Manual for Washington State

CHAPTER 9 ¨C Assessment Roll/Tax Roll ................................................................................................................................ 97

CHAPTER 10 ¨C Special Benefit Assessment Districts ............................................................................................................ 99

10.1 Diking and Drainage .............................................................................................................................................. 99

10.2 Flood Control Districts .......................................................................................................................................... 99

10.3 Irrigation And Rehabilitation Districts................................................................................................................. 100

10.4 Forest Fire Protection Assessment Districts ....................................................................................................... 100

10.5 Horticultural Assessment Districts...................................................................................................................... 100

10.6 Mosquito Control Districts .................................................................................................................................. 100

10.7 Pest Control Districts........................................................................................................................................... 100

10.8 Reclamation Districts .......................................................................................................................................... 100

10.9 River and Harbor Improvement .......................................................................................................................... 100

10.10 Road Improvement Districts ................................................................................................................................ 101

10.11 Television Reception Improvement District......................................................................................................... 101

10.12

Weed Districts ................................................................................................................................................ 101

CHAPTER 11 ¨C Appeals....................................................................................................................................................... 102

11.1 Board of Equalization .......................................................................................................................................... 102

11.2 Board of Tax Appeals .......................................................................................................................................... 104

11.3 Other Appeals..................................................................................................................................................... 105

CHAPTER 12 ¨C Tax Increment Financing ............................................................................................................................ 106

12.1 Community Revitalization Financing (CRF) .......................................................................................................... 106

12.2 Hospital Benefit Zones (HBZ) .............................................................................................................................. 106

12.3 Local Infrastructure Financing Tool (LIFT) ........................................................................................................... 106

12.4 Local Revitalization Financing (LRF) .................................................................................................................... 107

12.5 Local Infrastructure Project Area Financing (LIPA) ............................................................................................. 107

12.6 State Land Improvement Financing Area (SLIFA) ............................................................................................... 108

12.7 Commercial Office Space Development Area (COSDA) ..................................................................................... 108

12.8 Local Tax Increment Financing (LTIF) ................................................................................................................. 109

CHAPTER 13 ¨C Annual Reports ........................................................................................................................................... 110

CHAPTER 14 ¨C Record Retention........................................................................................................................................ 116

APPENDIX A ¨C Definitions and Terminology ...................................................................................................................... 117

APPENDIX B ¨C Property Tax Advisories & Special Notices ................................................................................................. 117

APPENDIX C ¨C Forms and Publications ............................................................................................................................... 123

C.1

Forms .................................................................................................................................................................. 123

C.2

Publications ........................................................................................................................................................ 128

APPENDIX D ¨C Miscellaneous Materials ............................................................................................................................. 129

March 2023

County Assessor¡¯s Reference Manual for Washington State

1

CHAPTER 1 ¨C General Information

1.1

State Government

At the state level, the government of Washington is organized along the same lines as the federal model with

three branches of government. The underlying theory is the power to govern is divided into three parts to

provide checks and balances and to prevent the centralization. The government is composed of the legislative

branch, the executive branch, and the judicial branch.

Legislative Branch

The legislative branch is made up of the House of Representatives and the Senate. The Senate has 49 elected

members corresponding to the number of legislative districts in the state. The House of Representatives has 98

elected members, two for each district. The general functions of the Legislature are to provide funding through

the appropriations and budgeting process and to pass legislation, which becomes the statutory law of

Washington. Legislation may originate in either house, but it must be passed by both houses before the bill

passes to the governor. The governor can either sign the bill into law, veto portions of the bill before signing, or

decide not to sign the bill. If the governor does not act on a bill that passed both houses, the bill becomes law

without a signature.

More information about the legislative process is available through the Washington State Legislature website at

.

Executive Branch

The executive branch of government is represented by the Governor, the appointed state officials who form a

cabinet, and the elected state officials. The Governor is charged with enforcing the laws of the state. To do this,

they appoint a number of officials with statewide jurisdiction who are the heads of the administrative state

agencies. These administrative agencies fall into the general categories of natural resources, general

government, transportation, human services, education, and economic development.

In addition to the Governor and the agency heads, executive power is also shared by various independently

elected statewide officials:

?

Lieutenant governor: The president of the Senate who serves as Governor when the incumbent is

out of state or incapacitated.

?

Treasurer: The chief fiscal officer for the state. The treasurer is responsible for collecting,

safeguarding, and investing the state's monies and attending to other financial matters which affect

the state.

?

Attorney general - The lawyer for the state. The office represents the various divisions and

departments of the state, prosecutes and defends actions pertaining to the state, and has a limited

authority to prosecute crime.

?

State auditor - Audits state agencies and divisions of local government. The office is responsible for

preparing a uniform budgeting, accounting, and reporting system and issues advisory opinions on

the propriety of financial record keeping.

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download